Last Year a person (service is motor car repair) filed ITR3 for A.y 2017-18 . Though he does not maintain regular books of accouns but still he filed last year details in BS and PL. he also claimed a deduction u/s 80 C of Rs. 150000.00and u/s 80D of Rs. 20000.00. Can he filed ITR4 with same claim for A.Y 2018-19.